Where and how do I have to register as a freelance trainer in Germany?

Trainers, instructors and lecturers working as freelancers in Germany have to register for taxes. This has to be done at the applying finance office in your residence. After the registration you get a temporary tax identification number, later a permanent tax identification number for all income and business tax matters.

An occupation as trainer, instructor or lector is no business, which means that a registration of the business at the applying economy office is not necessary. That also depends on your main working activities, if being a trainer is not the main focus, but an occupation in the framework of the traditional businesses a business registration might be necessary too.


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